Information for ruling 600014145
This section is Advance Tariff Ruling
- Start date
- 03 Nov 2025
- Expiry date
- 02 Nov 2028
- Commodity code
- 1702909500 (opens in new tab)
- Description
- Palm sugar Physical form: cubes packed in sealed retail packs of 260 g net weight each
- Keywords
-
- SUCROSE
- PALM TREES
- FOR HUMAN CONSUMPTION
- AS CUBES
- WHITE SUGAR
- SUGAR SYRUPS
- Justification
- Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 1702 - Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel GIR 5b has been used to identify the type of packaging – packed in sealed retail packs of 260 g net weight each GIR 6 has been used to classify the goods to subheading level 170290 – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose 8 digit code 17029095 - Other than elsewhere specified Also classified in accordance with: HSEN to 1701 HSEN to 1702